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      ESOPS as Managerial Remuneration: Do Regulators Need to Revisit Regulatory Architecture?
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      Blog

      ESOPS as Managerial Remuneration: Do Regulators Need to Revisit Regulatory Architecture?

      Employee Stock Option Plans (ESOPs) are a well-recognised method of compensating employees and attracting and retaining the best talent. Compensation in the form of equity shares helps in creating a s...

      August 13, 2020
    • Rules for minimum remuneration notified
      Blog

      Rules for minimum remuneration notified for Indian managers of offshore funds to qualify for exemption from taxable presence in India

      Background Section 9A of the Income-tax Act, 1961 (“IT Act”) carves out a special taxation regime to exempt eligible offshore funds from being regarded as having a business presence in India and h...

      June 5, 2020
    • Im-leaving-on-a-Jet-Plane-or-maybe-not-CBDT
      Blog

      I’m leaving on a Jet Plane (or maybe not!): CBDT clarifies tax residency for people trapped in India

      John Denver famously sang these lyrics in his famous love ballad, “Leaving on a Jet Plane”: “’Cause I’m leavin’ on a jet plane Don’t know when I’ll be back again Oh...

      May 11, 2020
    • Blog
      Blog

      Abolition Of Dividend Distribution Tax: A New Paradigm For Equity Investments

      Introduction The Hon’ble Finance Minister, Ms Nirmala Sitharaman, had presented the Union Budget for the financial year 2020-21 on February 1, 2020, and introduced the Finance Bill, 2020 (“Bill”...

      April 6, 2020
    • Blog
      Blog

      UPDATE:  Tax implications on INVITs, REITs and its Unitholders under Finance Act 2020

      As you are aware, the Finance Minister, Ms. Nirmala Sitharaman, presented the Union Budget 2020-2021 on February 1, 2020 and consequently, introduced the Finance Bill, 2020 (“Bill”) in the Lok Sab...

      April 1, 2020
    • Tax-blog2
      Blog

      Taxpayer’s Choice for Valuation of Shares at Premium Upheld

        The Income Tax Appellate Tribunal (ITAT) in the case of M/s. Rameshwaram Strong Glass (P) Ltd. v The Income Tax Officer[1] has upheld the right of the company issuing shares to choose the valua...

      September 28, 2018
    • Blog
      Blog

      Expenses Excluded from Export Turnover, also to be Excluded from Total Turnover

      The Income Tax Act, 1961 (IT Act) contains several special beneficial provisions that allow for deductions in order to promote certain activities. One such provision is Section 10A of the IT Act, whic...

      June 13, 2018
    • Blog
      Blog

      Authority for Advance Rulings under Customs Law: A Metamorphosis

      This is the fourth post in the our new blog series on the Budget 2018. Following our earlier posts (here, here, here and here) on the impact of the Budget on the Direct, Indirect Tax regimes and the...

      February 19, 2018
    • Blog
      Blog

      First Impressions of the Budget 2018: Income Tax Act – Part I

      This is the first post in the our new blog series on the Budget 2018. This is a two-part piece on the amendments proposed under this Budget to the Income Tax Act; published here is Part I. We hope yo...

      February 5, 2018
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